27a = 40 (mod 43)?
a =43n + 19, where n==0, 1, 2, 3.............etc.
The smallest positive integer ==19 x 27 ==513
The 2nd smallest positive integer ==513 + 43 ==556 {However, if the 2nd smallest must be multiple of 27, then the answer would be:[43 + 19==62 x 27==1674}
